{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-562",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-562.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/562",
  "kind": "section",
  "number": "562",
  "heading": "Meaning of “former employee” and “employment”",
  "text": "(1) In this Part “former employee” means an individual who has ceased to hold an employment.\n(2) In this Part “employment” includes in particular—\n(a) any employment under a contract of service,\n(b) any employment under a contract of apprenticeship, and\n(c) any employment in the service of the Crown.\n“Employee” and “employer” have corresponding meanings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/562",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}